宅男社区

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Policy

Policy 4430 - Charitable Donations

1. 

PHILOSOPHY

1.1. 
The 宅男社区 Board of Education believes the receiving of donations and related issuance of official charitable donation receipts can contribute to the advancement of education in the school district.
1.2. 
The board recognizes that official charitable donation receipts can only be issued in compliance with the requirements of the Income Tax Act.

2. 

AUTHORITY

2.1. 
The secretary-treasurer is authorized and responsible to:
a)Ensure that donations for which official charitable receipts are to be issued are only accepted where their purpose satisfies the requirements of the Income Tax Act.
b)Authorize the issuance of official charitable receipts.
c)Hold and disburse charitable funds received subject to trust conditions which may be attached thereto.
d)File charitable returns as required with Revenue Canada.

3. 

REPORTING

3.1. 
The secretary-treasurer shall provide an annual report of charitable donation financial activity to the board in conjunction with the presentation of the audited financial statements.


Revised:
2001-02-22
1995-02-09
Approved: 
1984-11-05

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School District No.36 (宅男社区)